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Notes to the Financial StatementsFOR THE FINANCIAL YEAR ENDED 31 DECEMBER 200912. EARNINGS PER SHARE (CONTINUED)(a)Basic Earnings Per Share (continued)1-The comparative basic EPS has been restated to reflect the rights issue during the financial year, as analysedbelow:Group2008 2008As previouslyreported RestatedWeighted average number of ordinary shares in issue, prior to adjustmentfor rights issue (‘000) 3,694,732 3,694,732Adjustment for rights issue during the financial year (‘000) — 1,730,474Weighted average number of ordinary shares in issue (‘000) 3,694,732 5,425,206Basic EPS (sen) 13 9(b) Diluted earnings per shareFor diluted EPS calculation, the weighted average number of ordinary shares in issue is adjusted to assumeconversion of all dilutive potential ordinary shares. The Company has share options granted to employees underthe Performance-Based ESOS as disclosed in Note 14(a) to the financial statements during the financial year whichare dilutive potential ordinary shares and is assumed to have been converted into ordinary shares.In respect of share options over the ordinary shares of the Company, a calculation is performed to determine thenumber of shares that could have been acquired at fair value based on the monetary value of the subscriptionrights attached to outstanding share options. The calculation serves to determine the unexercised shares optionsoutstanding for the purpose of computing the dilution. No adjustment is made to profit attributable to equityholder for the financial year for the share options calculation.Group2009Profit attributable to equity holders (RM’000) 1,652,682Adjusted Weighted average number of ordinary shares in issue (‘000) 7,665,487Adjusted for ESOS (‘000) 23,706Weighted average number of ordinary shares for purposes of computing diluted EPS (‘000) 7,689,193Diluted EPS (sen) 21Diluted EPS was not presented in the financial statements in the previous financial year as there was no dilutivepotential ordinary shares.Axiata Group Berhad • 206